2008 (9) TMI 77

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... P. Tiwari, Jt. CDR, for the Respondent. [Order per : M. Veeraiyan Member (T)] - Heard both sides extensively on the stay petition. 2. The applicant has been engaged by the Transport Department of Madhya Pradesh Government for computerization on 'Boot basis', their various activities like issuance of learner license, permanent driving licence, registration certificate for various vehicles etc. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d of about Rs.2.24 crores as service tax and imposed penalties under various sections. 3. Learned Advocate for the applicant submits that the functions of the Transport Department of the State Government cannot be considered as 'Business activity' for the purpose of levying service tax under the head 'Business Auxiliary Services'.  The Government Department is undertaking statutory and regul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nction is carried by the Government Department, the activities undertaken by the applicant can be correctly described as 'Business Auxiliary Services' in terms of Section 65(19)(iv). 5. We have carefully considered the submissions and perused the agreement. We are of the view that the applicant is definitely rendering certain services to the Transport Department of Madhya Pradesh Government. Howe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X